The Firefighters’ Pension Scheme (Scotland) Order 2007 Amendment (No. 2) Order 2010

1.  In Part 1 (citation and interpretation) in rule 2 (interpretation)—

(a) after the definition of “final pensionable pay”, insert—

(i) ““financial year” means the period of twelve months ending on 31st March;”; and

(ii) ““fire and rescue authority employer contributions” has the meaning given by rule 3(1) of Part 13B;”;

(b) after the definition of “firefighter member”, insert—

(i) ““Firefighters’ Operating Account” in relation to each authority, means the general account kept and maintained by the authority by virtue of section 93 and, as the case may be, section 106 of the Local Government (Scotland) Act 1973(1);”; and

(ii) ““Firefighters’ Pension Account” in relation to each authority, means the pension account to be established by that authority in accordance with Part 13B rule 1(1);”;

(c) after the definition of “personal pension scheme ”, insert—

““proper accounting practices” has the meaning given by section 12, as read with section 14, of the Local Government in Scotland Act 2003(2);”.

(1)

1973 c.65. Section 93 of the Local Government (Scotland) Act 1973 was amended by Schedule 13 of the Local Government etc .(Scotland) Act 1994 (c.39) and section 41 of the Local Government in Scotland Act 2003 (asp 1); section 106 of that Act of 1973 was amended by Schedule 14 of that Act of 1994 and Schedule 1 of the Transport (Scotland) Act 2005 (asp 12).

(2)

2003 asp 1.